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FEDERAL INCOME TAX - Computation of tax - Child tax benefits

Thursday, April 25, 2019 @ 8:05 AM  


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Appeal by Morrissey from the dismissal of her appeal of redeterminations by the Minister of National Revenue. The Minister found the appellant was a shared-custody parent of her son during the relevant period and therefore entitled to only 50 per cent of the Canada Child Tax Benefit. The Tax Court judge found the appellant resided with the child somewhere between 57 and 59 per cent of the time. He concluded the appellant and the child’s father resided with their son on a near equal basis and were shared-custody parents.

HELD: Appeal allowed. Near equal meant almost equal and any percentage of time that could not be rounded off to 50 per cent did not qualify as near equal. The percentages of time found by the Tax Court judge did not fall within the meaning of the words “near equal” as required by s. 122.6 of the Income Tax Act. On the Tax Court judge’s findings of fact regarding the time spent by the appellant with the child, the appellant was not a shared-custody parent. The appellant was entitled to receive the full amount of the Benefit.

Morrissey v. Canada, [2019] F.C.J. No. 348, Federal Court of Appeal, M. Nadon, D.G. Near and M.J.L. Gleason JJ.A., March 27, 2019. Digest No. TLD-April222019007